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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… A physician-administered drug is a drug (other than a vaccine) that is administered by a health care provider in a …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsImproper Payments Related to the Center of Excellence for Cancer Program
… in payments still require a review to determine which payment (Anthem’s or United’s) should be remitted to Civil …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… with a disability age 16 and over rose by 4.6 percentage points between 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this … New York without a disability (69.9%) and 3.5 percentage points below the national rate for people with disabilities …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… analyzes environmental indicators to provide insight about local economies and other challenges that may affect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… State Comptroller Thomas P. DiNapoli and the Chula Vista Police Department announced the arrest of Deangelo … in a parcel distribution center. Rodriguez, 25, of Chula Vista, was charged with grand theft, identity theft, and … any attempts to defraud it. My thanks to the Chula Vista Police Department for their partnership and ensuring he …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Division of Cemeteries sufficiently monitors not-forprofit cemetery corporations to ensure fiscal stability and adequate … and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As … Law (Law), and under the supervision of the State’s Cemetery Board (Board), the Division works with cemetery …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… claims from non-participating providers at amounts that are generally higher (and often significantly higher) than … it is with the understanding that Empire Plan members are liable for a portion of the claimed amount, representing …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Purpose To determine the readiness of all Medicaid managed care organizations (MCOs) to submit … Encounter Intake System. We conducted an early assessment of the readiness of Medicaid MCOs as of September 30, 2015. We did not review … To determine the readiness of all Medicaid managed care organizations to submit Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… claims from non-participating providers at amounts that are generally higher (and often significantly higher) than … it is with the understanding that Empire Plan members are liable for a portion of the claimed amount, representing …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… made in our audit report, Improper Payments for Controlled Substances That Exceed Allowed Dispensing … which was issued on February 6, 2015, determined that, for the period January 1, 2009 through December 31, 2013, Medicaid overpaid pharmacies $1,183,601 for 13,705 fee-for-service claims in which quantities of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… included in our initial audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report … which was issued on January 5, 2015, determined that, for the 27-month period October 1, 2011 through December 31, … our initial audit report Improper FeeforService Payments for Pharmacy Services …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… for their services. Generally, when a Medicaid recipient is transferred among different hospitals, two separate … facility. Under these circumstances, when a recipient is transferred from the first hospital to a merged or … Payments for Misclassified Patient Discharges (2009-S-26) Department of Health: Medicaid Claims Processing …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… 2010. Background All Services, located in Fresh Meadows, New York, provided special education itinerant teacher … with disabilities between the ages of three and five. The New York City Department of Education (DoE) paid All Services …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… The audit objective was to determine if the Department of Health (Department) had taken sufficient steps to safeguard … dangerous prescriptions if Treatment Programs did not check I-STOP and, where authorized, coordinate care with … – auditors noted 493 of the 18,786 recipients required medical care as a result of opioid or narcotic overdoses that …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… managed care organizations (MCOs) a monthly capitation payment for each Medicaid recipient enrolled in their plans. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the initial audit report, … issues identified in the initial report. Of the report’s five recommendations, three were partially implemented and … To determine the extent of implementation of the five recommendations included in the initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for certain services covered by mainstream managed care plans. Our audit covered the period January 1, 2013 to April … the managed care method, the Department pays managed care plans a monthly premium for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for services rendered to their members. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-care